Roth conversion taxes in South Carolina (2026)
By Mario Bailey · Published · Last reviewed
South Carolina taxes Roth conversions as ordinary income at graduated rates up to 6.2%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed South Carolina tax on a $50,000 conversion at three baseline income levels, using 2026 rates.
Computed example: $50,000 conversion
State tax only (federal not included), age 66, standard deduction, no other state adjustments. Computed with the same functions the calculator uses.
| Filing status | Baseline income | State tax without conversion | With $50,000 conversion | Tax on the conversion | Effective rate |
|---|---|---|---|---|---|
| Single | $40,000 | $183 | $3,205 | $3,022 | 6.0% |
| Single | $80,000 | $2,585 | $5,685 | $3,100 | 6.2% |
| Single | $150,000 | $6,925 | $10,025 | $3,100 | 6.2% |
| Married filing jointly | $40,000 | $0 | $2,206 | $2,206 | 4.4% |
| Married filing jointly | $80,000 | $1,586 | $4,686 | $3,100 | 6.2% |
| Married filing jointly | $150,000 | $5,926 | $9,026 | $3,100 | 6.2% |
Social Security and retirement income
South Carolina does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. South Carolina also excludes up to $15,000 of retirement income for filers age 65 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
South Carolina top rate reduced to 6.2% for 2026 per Act 228 rate-reduction schedule (6.0% in 2027 if revenue triggers met). Social Security fully exempt. Retirement income deduction: $3,000 under 65, $15,000 age 65+. Modeled as $15,000 cap at age 65. Federal standard deduction applies.
FAQ
Does South Carolina tax Roth conversions?
Yes. South Carolina taxes Roth conversions as ordinary income at graduated rates up to 6.2%. Federal tax applies on top.
Does South Carolina tax Social Security benefits?
No. Social Security benefits are not subject to South Carolina income tax.
What is the top South Carolina rate on a conversion in 2026?
6.2% at the highest marginal rate.
Model your South Carolina conversion in the calculator
Rate data source: https://dor.sc.gov/tax/individual (South Carolina DOR; 6.2% top rate for 2026 per Act 228 (2022) reduction schedule; SS fully exempt; retirement deduction $15,000 age 65+)